Preheat the oven to 375°F. Spray 18 muffin cups with cooking spray.

Brown beef in a skillet and drain the fat. Add the taco seasoning mix and water, and simmer for 4-5 minutes. Set aside.

Place one wonton wrapper in the bottom of each muffin cup. Layer about 1 tablespoon of refried beans on top of each wonton. Crush one tortilla chip on top of the beans. Top with 1 tablespoon of taco meat and 1 tablespoon of shredded cheese. Repeat the layers again with a wonton wrapper, refried beans, tortilla chips, taco meat, and cheese.

Bake for 15-18 minutes or until golden brown. Remove cupcakes from tin and top with your favorite taco toppings (like sour cream, diced tomatoes, onion, or cilantro).